Exploring evidence to develop a nomenclature for forensic accounting

2018 ◽  
Vol 30 (2) ◽  
pp. 135-154 ◽  
Author(s):  
Vida Botes ◽  
Ahmed Saadeh
Keyword(s):  
South Africa ◽  
New Zealand ◽  
Large Scale ◽  
Public Awareness ◽  
Meta Analysis ◽  
Future Research ◽  
Content Type ◽  
Forensic Accounting ◽  
Financial Scandals ◽  
Definition Of

Purpose Large-scale financial scandals in business have increased public awareness of fraud and the need for forensic accounting (FA) services. Despite a steadily growing body of knowledge of FA, Huber (2012) argued that the term FA is ill defined. This paper aims to support the development of a nomenclature for FA by gathering evidence on the prevalence of the term in the Southern Hemisphere. Hence the authors ask how, when, where and in which context the term FA appears. In analysing the evidence gathered, the authors also aim to identify changes to the use of the term. Finally, they intend to make suggestions for future development and research relating to the term to advance knowledge. The authors also aim to suggest a definition for the term FA. Design/methodology/approach To obtain evidence to support the development of an accepted definition for FA, a rigorous search of the literature is performed, using a structured review framework. Findings The findings of this paper demonstrate the prevalence of the term FA in publications in Australia, New Zealand and South Africa, but that limited publications from SA create opportunities for researchers from emerging economies to publish in the FA field. This meta-analysis shows among others a strong focus on the role of FA in fraud prevention and increased reliance on websites (in contrast to reliance on academic literature) for information on FA. This research identifies changes to the use of the term and concludes that the narrow definition of FA prevails. Delivering on the third objective of this paper, the authors provide insights into future developments in FA and find that a need exists to explore FA in a much wider context. Research limitations/implications The research is limited to Australia, New Zealand and South Africa. Limitations exist in that the authors focused particularly on high-quality journals and excluded other journals from our search. As they were specifically searching for the use of the term “forensic accounting”, they excluded any other term, e.g. fraud auditing, from the research. Future research may well expand the search terminology. Practical implications Without an established definition of the commonly used term forensic accounting, the general public will be confused about the services that can be expected from forensic accountants. To date, FA definitions have been formulated mostly intuitively; however, if FA is to grow as a field, an accepted definition needs to be formulated. Social implications FA offers a new area of growth in the accounting field. Clarification of exactly what is meant by the term has implications for future careers in the field of accounting. Originality/value To date, no study of this nature has been undertaken anywhere in the world.

Perceptions of entrepreneurs about their zero employee web enabled businesses

2014 ◽  
Vol 21 (1) ◽  
pp. 26-48 ◽  
Author(s):  
Robert J. McQueen ◽  
Zhaowen Yin
Keyword(s):  
New Zealand ◽  
Capital Requirements ◽  
Business Strategies ◽  
Future Research ◽  
Exploratory Research ◽  
Enabling Factors ◽  
Web Based ◽  
Content Type ◽  
Qualitative Thematic Analysis ◽  
Definition Of

Purpose – This research aims to examine zero employee web-enabled businesses (ZEWEs) in a New Zealand context. A definition of ZEWEs is conceived and presented, synthesized from gaps in previous SME, micro business and web-based business literature. ZEWEs are an emerging and important new subcategory of web-enabled SMEs that have previously been not well covered by published research. Enablers and barriers to the successful establishment of a ZEWE are identified and compared to previous SME research. Design/methodology/approach – A total of 20 entrepreneurs in New Zealand were interviewed about their perceptions of enablers and barriers to a successful ZEWE, and the components of business strategies that would help them achieve success in the web-based market. Qualitative thematic analysis methods were used to extract factors. Findings – It was found that competitive advantage of products, adopting electronic commerce websites, motivation to become a business owner, and having a good reputation of both entrepreneurs and their businesses are significant enablers of success, while online competition, commercial disputes, capital requirements, deficits in management and technical capabilities, and taxation issues are barriers for the development and future success of ZEWEs. Research limitations/implications – This is exploratory research. The data was gathered in a New Zealand context of entrepreneurs using auction websites to found and operate their ZEWE businesses, and the findings may be useful in understanding other geographic and cultural environments. Originality/value – A new category of zero employee web-enabled enterprises (ZEWE) has been investigated, and found to exist. Enabling factors and barriers particular to this class have been uncovered and compared to previous SME research. This new enterprise category may become important in future research about internet-based small enterprises and the entrepreneurs that start them.

Social media and consumer engagement: a review and research agenda

2016 ◽  
Vol 10 (4) ◽  
pp. 268-287 ◽  
Author(s):  
Victor Barger ◽  
James W. Peltier ◽  
Don E. Schultz
Keyword(s):  
Social Media ◽  
Recent Literature ◽  
Future Research ◽  
Consumer Engagement ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
Antecedents And Consequences ◽  
Area Of Concern ◽  
Definition Of

Purpose In “Social media’s slippery slope: challenges, opportunities and future research directions”, Schultz and Peltier (2013) asked “whether or how social media can be used to leverage consumer engagement into highly profitable relationships for both parties”. The purpose of this article is to continue this discussion by reviewing recent literature on consumer engagement and proposing a framework for future research. Design/methodology/approach The paper reviews the marketing literature on social media, paying particular attention to consumer engagement, which was identified as a primary area of concern in Schultz and Peltier (2013). Findings A significant amount of research has been conducted on consumer engagement since 2010. Lack of consensus on the definition of the construct has led to fragmentation in the discipline, however. As a result, research related to consumer engagement is often not identified as such, making it difficult for academics and practitioners to stay abreast of developments in this area. Originality/value This critical review provides marketing academics and practitioners insights into the antecedents and consequences of consumer engagement and offers a conceptual framework for future research.

Digital competences of the workforce – a research topic?

2017 ◽  
Vol 23 (3) ◽  
pp. 721-734 ◽  
Author(s):  
Matthias Murawski ◽  
Markus Bick
Keyword(s):  
Research Topic ◽  
Future Research ◽  
Digital Competence ◽  
Content Type ◽  
Research Activities ◽  
Starting Point ◽  
Pros And Cons ◽  
Definition Of ◽  
The Individual ◽  
Practical Implications

Purpose Considering working in the digital age, questions on the consequences for the individual workers are, so far, often neglected. The purpose of this paper is to deal with the question of whether the digital competences of the workforce is a research topic. The authors argue for the thesis that it is indeed a research topic. Design/methodology/approach In addition to a literature analysis of the top IS, HR, and learning publications, non-scientific sources, as well as the opinions of the authors, are included. The authors’ thesis is challenged through a debate of corresponding pros and cons. Findings The definition of digital competences lacks scientific depth. Focussing on the workforce is valid, as a “lifelong” perspective is not mandatory for research. Digital competence research is a multidisciplinary task to which the IS field can make a valuable contribution. Research limitations/implications Although relevant references are included, some aspects are mainly driven by the opinions of the authors. The theoretical implications encompass a call for a scientific definition of digital competences. Furthermore, scholars should focus on the competences of the workforce, including occupations, roles, or industries. The authors conclude by providing a first proposal of a research agenda. Practical implications The practical implications include the alignment of multiple stakeholders for the design of “digital” curricula and the integration by HR departments of the construct of digital competences, e.g. for compensation matters and job requirements. Originality/value This paper is one of very few contributions in the area of the digital competences of the workforce, and it presents a starting point for future research activities.

Consumers’ self-congruence with a “Liked” brand

2017 ◽  
Vol 51 (2) ◽  
pp. 367-390 ◽  
Author(s):  
Elaine Wallace ◽  
Isabel Buil ◽  
Leslie de Chernatony
Keyword(s):  
Social Relations ◽  
Brand Loyalty ◽  
Structural Equation ◽  
Large Scale ◽  
Equation Modeling ◽  
Future Research ◽  
Tie Strength ◽  
Brand Love ◽  
Content Type ◽  
Self Image

Purpose Brand “Likes” on Facebook facilitate self-expression, forming part of consumers’ virtual selves. Yet, consumers’ brand “Likes” may bear little resemblance to their material realities. This paper aims to test similarities of brand image with self-image for Facebook “Likes” to determine whether self-congruence with a “Liked” brand leads to positive offline brand outcomes. It also investigates whether consumers’ perceptions about their Facebook social relations influence self-congruent brand “Likes”. Design/methodology/approach A large-scale survey was conducted of regular Facebook users who “Liked” brands. Data from 438 respondents was analysed and hypotheses tested using structural equation modeling. Findings Empirical results show that the perceived self-congruence with a “Liked” brand increases with social tie strength. Perceived social tie strength is informed by perceived attitude homophily. When the perceived self-congruence with a “Liked” brand is higher, brand love and word of mouth (WOM) are enhanced. Consumers also have greater brand loyalty and offer more WOM when brands are loved. Research limitations/implications Findings demonstrate the influence of consumers’ cognitive network on “Likes” and brand outcomes. Further replication would enhance generalisability. Future research should use a wider sample and investigate other variables. Practical implications Findings support managers seeking to grow and analyse Facebook “Likes” by providing insights into brand loyalty, brand love and WOM for “Liked” brands. Originality/value The paper addresses the dearth of research exploring how consumers’ perceptions of their Facebook network influence their online brand behaviour and how perceived self-congruence with a “Liked” brand relates to brand outcomes.

Territorial capital as a company intangible

2016 ◽  
Vol 17 (1) ◽  
pp. 148-167 ◽  
Author(s):  
Mariachiara Barzotto ◽  
Giancarlo Corò ◽  
Mario Volpe
Keyword(s):  
Great Difficulty ◽  
Future Research ◽  
Manufacturing Companies ◽  
Policy Makers ◽  
Content Type ◽  
Capital Growth ◽  
Multiple Case ◽  
Definition Of ◽  
A Company

Purpose – The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware of, and how it can sustain, the territorial tangible and intangible assets present in the economic area in which it is located. Design/methodology/approach – The study presents an empirical multiple case-study, investigating ten mid-/large-sized Italian companies in manufacturing sectors. Findings – The results indicate that the sampled manufacturing companies are intertwined with the environment in which they are embedded, both in their home country and in host ones. The domestic territorial capital has provided, and still provides, enterprises with workers endowed with the necessary technical skills that they can have great difficulty in finding in other places. In turn, companies support territorial capital generation through their activities. Research limitations/implications – To increase the generalisability of the results, future research should expand the sample and examine firms based in different countries and sectors. Practical implications – Implications for policy makers: developing effective initiatives to support and guide a sustainable territorial capital growth. Implications for managers and investors: improving managerial and investors’ decisions by disclosing a complete picture of the enterprise, also outside the firm boundaries. Originality/value – The study contributes to intangibles/intellectual capital literature by shedding light on the importance of including territorial capital in a company’s report to improve the definition of the firm’s value. Accounting of the territorial capital would increase the awareness of the socio-economic environment value in which companies are located and its use.

Does the good lives model work? A systematic review of the recidivism evidence

2021 ◽  
Vol 23 (3) ◽  
pp. 285-300
Author(s):  
Jenna Zeccola ◽  
Sally Fiona Kelty ◽  
Douglas Boer
Keyword(s):  
Meta Analysis ◽  
Future Research ◽  
Correct Treatment ◽  
Recidivism Rates ◽  
Good Lives Model ◽  
Content Type ◽  
Reducing Recidivism ◽  
Prison Community ◽  
Treatment Dosage ◽  
Good Lives

Purpose The purpose of this paper is to evaluate the efficacy of good lives model (GLM) interventions on the recidivism outcomes of convicted offenders. Design/methodology/approach The review adhered to preferred reporting items for systematic reviews and meta-analysis and Cochrane guidelines. Digital databases were searched and articles reporting outcomes of the GLM amongst convicted offenders and outcomes including recidivism data and pre-post measures of dynamic risk were included in a narrative synthesis. Findings Of 1,791 articles screened, only six studies met the criteria for review. Key findings were: in half the reviewed studies, GLM did not increase recidivism risk; in half the reviewed studies, only when the correct treatment dosage was applied that some evidence of risk reduction was found; there was limited support for GLM increasing or sustaining motivation for resistance from reoffending. Research for the review was limited and support for the GLM in reducing recidivism rates was not established. Practical implications In this 2021 review, the authors examined the efficacy of the GLM in reducing recidivism. This addresses a gap in the literature. The authors found that there is insufficient evidence to suggest that the GLM can reduce recidivism. This has implications for practitioners who wish to deliver evidence-based practices in prison/community settings. There is currently not enough peer-reviewed evidence to unequivocally confirm the efficacy of the GLM. The authors recommended additional quality programme outcome research be carried out. Originality/value To the best of the authors’ knowledge, this study is the first to assess quantitative and qualitative studies on the efficacy of the GLM and provides foundations for future research.

Fashion designers' attitude-behaviour inconsistencies towards a sustainable business model: a neutralisation theory perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Asphat Muposhi ◽  
Brighton Nyagadza ◽  
Chengedzai Mafini
Keyword(s):  
South Africa ◽  
Online Survey ◽  
Emerging Market ◽  
Survey Study ◽  
Future Research ◽  
Cross Sectional ◽  
Content Type ◽  
Study Results ◽  
Sustainable Fashion ◽  
Fashion Designers

PurposeFashion designers in South Africa remain ambivalent in embracing sustainable fashion. This study examines the role of neutralisation techniques on attitude towards sustainable fashion. The study was conducted in South Africa, an emerging market known for water scarcity and pollution emanating from the textile industry.Design/methodology/approachA structured questionnaire was used to collect cross-sectional data from a sample of 590 fashion designers using a web-based online survey. Study constructs were drawn from the neutralisation theory and theory of planned behaviour.FindingsStandard multiple regression analysis results identified denial of injury, appeal to higher loyalties and external locus of control as the major rationalisation techniques influencing South African designers' negative attitudes towards sustainable fashion.Research limitations/implicationsResearch was conducted in South Africa where the concept of sustainable fashion is still at developmental stages. The generalisation of the study findings may be enhanced by extending the study to other markets with a fully developed market for sustainable fashion.Practical implicationsThe study results underscore the necessity of reducing social, structural and institutional barriers associated with the adoption of sustainable fashion. This study provides input towards efforts to develop attitude change strategies to stimulate designers to embrace sustainable fashion.Originality/valueThe research study contributes to theory, practice and future research.

Reconfigurable manufacturing system: a systematic review, meta-analysis and future research directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rajesh Pansare ◽  
Gunjan Yadav ◽  
Madhukar R. Nagare
Keyword(s):  
Manufacturing System ◽  
Meta Analysis ◽  
Future Research ◽  
Future Trends ◽  
Reconfigurable Manufacturing ◽  
Research Papers ◽  
Reconfigurable Manufacturing System ◽  
Content Type ◽  
Related Research ◽  
And Performance

Purpose Uncertainties in manufacturing and changing customer demands force manufacturing industries to adopt new strategies, such as the reconfigurable manufacturing system (RMS). To improve the implementation and performance of RMS, it is necessary to review the available literature and identify future trends in this field. This paper aims to analyze existing literature and to see trends in RMS-related research. Design/methodology/approach The systematic literature review and analysis of RMS-related research papers from 1999 to 2020 is carried out in this literature. The selected studies are analyzed based on the year of publication, journals, publishers, active authors, research design, countries, enablers, barriers, performance evaluation parameters and universities. Findings After the analysis of selected RMS-related research papers, the top countries, universities, journals, publishers and authors are identified in this domain. Research themes and trends in research are identified in this study. Besides, it has been noted that there is a need for further research in this domain and for the creation of a generalized framework that can guide researchers and practitioners to increase RMS adoption. Practical implications Research insights, guidance and observations from this paper are provided to RMS-related researchers and practitioners. Important research gaps are identified in this study, which can provide direction for future research and trends in RMS research. Originality/value The study presented focuses mainly on the method of collecting, organizing, capturing, interpreting and analyzing data to provide more insight into RMS to identify future trends in research.

scholarly journals Comparative Profiling and Discovery of Novel Glycosylated Mycosporine-Like Amino Acids in Two Strains of the Cyanobacterium Scytonema cf. crispum

2016 ◽  
Vol 82 (19) ◽  
pp. 5951-5959 ◽  
Author(s):  
Paul M. D'Agostino ◽  
Vivek S. Javalkote ◽  
Rabia Mazmouz ◽  
Russell Pickford ◽  
Pravin R. Puranik ◽  
...  
Keyword(s):  
Amino Acids ◽  
New Zealand ◽  
Uv Radiation ◽  
High Performance ◽  
Parent Compound ◽  
Future Research ◽  
Content Type ◽  
Chromatography Analysis ◽  
Paralytic Shellfish Toxins ◽  
Cell Extracts

ABSTRACTThe mycosporine-like amino acids (MAAs) are a group of small molecules with a diverse ecological distribution among microorganisms. MAAs have a range of physiological functions, including protection against UV radiation, making them important from a biotechnological perspective. In the present study, we identified a putative MAA (mys) gene cluster in two New Zealand isolates ofScytonemacf.crispum(UCFS10 and UCFS15). Homology to “Anabaena-type”mysclusters suggested that this cluster was likely to be involved in shinorine biosynthesis. Surprisingly, high-performance liquid chromatography analysis ofS. cf.crispumcell extracts revealed a complex MAA profile, including shinorine, palythine-serine, and their hexose-bound variants. It was hypothesized that a short-chain dehydrogenase (UCFS15_00405) encoded by a gene adjacent to theS. cf.crispummyscluster was responsible for the conversion of shinorine to palythine-serine. Heterologous expression of MysABCE and UCFS15_00405 inEscherichia coliresulted in the exclusive production of the parent compound shinorine. Taken together, these results suggest that shinorine biosynthesis inS. cf.crispumproceeds via anAnabaena-type mechanism and that the genes responsible for the production of other MAA analogues, including palythine-serine and glycosylated analogues, may be located elsewhere in the genome.IMPORTANCERecently, New Zealand isolates ofS. cf.crispumwere linked to the production of paralytic shellfish toxins for the first time, but no other natural products from this species have been reported. Thus, the species was screened for important natural product biosynthesis. The mycosporine-like amino acids (MAAs) are among the strongest absorbers of UV radiation produced in nature. The identification of novel MAAs is important from a biotechnology perspective, as these molecules are able to be utilized as sunscreens. This study has identified two novel MAAs that have provided several new avenues of future research related to MAA genetics and biosynthesis. Further, we have revealed that the genetic basis of MAA biosynthesis may not be clustered on the genome. The identification of the genes responsible for MAA biosynthesis is vital for future genetic engineering.

scholarly journals The use of ‘PICO for synthesis’ and methods for synthesis without meta-analysis: protocol for a survey of current practice in systematic reviews of health interventions

F1000Research ◽  
2021 ◽  
Vol 9 ◽  
pp. 678
Author(s):  
Miranda S. Cumpston ◽  
Joanne E. McKenzie ◽  
James Thomas ◽  
Sue E. Brennan
Keyword(s):  
Health Systems ◽  
Systematic Reviews ◽  
Current Practice ◽  
Meta Analysis ◽  
Visual Display ◽  
Health Interventions ◽  
Synthesis Process ◽  
Future Research ◽  
Synthesis Methods ◽  
Definition Of

Introduction: Systematic reviews involve synthesis of research to inform decision making by clinicians, consumers, policy makers and researchers. While guidance for synthesis often focuses on meta-analysis, synthesis begins with specifying the ’PICO for each synthesis’ (i.e. the criteria for deciding which populations, interventions, comparators and outcomes are eligible for each analysis). Synthesis may also involve the use of statistical methods other than meta-analysis (e.g. vote counting based on the direction of effect, presenting the range of effects, combining P values) augmented by visual display, tables and text-based summaries. This study examines these two aspects of synthesis. Objectives: To identify and describe current practice in systematic reviews of health interventions in relation to: (i) approaches to grouping and definition of PICO characteristics for synthesis; and (ii) methods of summary and synthesis when meta-analysis is not used. Methods: We will randomly sample 100 systematic reviews of the quantitative effects of public health and health systems interventions published in 2018 and indexed in the Health Evidence and Health Systems Evidence databases. Two authors will independently screen citations for eligibility. Two authors will confirm eligibility based on full text, then extract data for 20% of reviews on the specification and use of PICO for synthesis, and the presentation and synthesis methods used (e.g. statistical synthesis methods, tabulation, visual displays, structured summary). The remaining reviews will be confirmed as eligible and data extracted by a single author. We will use descriptive statistics to summarise the specification of methods and their use in practice. We will compare how clearly the PICO for synthesis is specified in reviews that primarily use meta-analysis and those that do not. Conclusion: This study will provide an understanding of current practice in two important aspects of the synthesis process, enabling future research to test the feasibility and impact of different approaches.

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